Rule 36(4) - Input Tax Credit Amendments under GST | CA Final/Inter GST Amendments for Nov 21

In this lecture we will cover the GST Amendments in respect of Input Tax Credit.

Rule 36(4): ITC to be availed in respect of invoices/debit notes not uploaded by the suppliers in their GSTR-1s, reduced from 10% to 5% of eligible ITC.

#GSTAmendmentsNov21 #CAFinalGST #CAInterGST

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